The attorney for Miami Dolphins offensive lineman Richie Incognito fired back at Jonathan Martin on Thursday, saying Martin’s comments and texts to Incognito were just as vulgar as the ones sent to him.

“The coarse and unacceptable comments and text messages that were sent to Jonathan Martin were of the same poor taste as those sent by him,” attorney Mark Schamel said. “All of these communications were provided to Ted Wells and the NFL investigation. What they show is banter between friends, not bullying.”

While the league is expected to release its report on the bullying case at some point after the Super Bowl, the players union, also nearing the end of its own probe, says Martin refused to speak with attorney Richard Smith, whom it retained in November to interview witnesses and examine the Dolphins management’s role that led to Martin leaving the team.

Schamel alleges Martin sent text messages to Incognito that contained sexual threats and “another that said he would ‘kill (Richie’s) whole family.’

“Richie Incognito has owned his inappropriate comments, despite the fact that they were made in jest, and it is time for Jonathan Martin to do the same,” Schamel said.

Schamel also claimed Martin raised concerns about his erratic play before leaving the team at midseason. The Dolphins had traded for tackle Bryant McKinnie and moved Martin to starting right tackle the week before he left the team after a lunchroom prank the offensive linemen played on him.

“It was only after sharing these concerns, and Martin’s abandonment of the team, that the bullying allegations were raised,” Schamel said. “Rather than deal with his poor on field performance and myriad other issues, Martin is now hiding behind false allegations.”

The Dolphins suspended Incognito eight games last season for his involvement in the bullying saga. Miami paid Incognito for the final four games, and he’s appealing to regain the wages he lost being suspended for the first four games.

HGH testing stalls: When the Super Bowl ends, three complete seasons will have come and gone without testing for human growth hormone — even though the NFL and the players union originally paved the way to check for that drug in August 2011.

NFL Players Association executive director DeMaurice Smith said HGH testing is still being held up by a disagreement with the league over whether the commissioner or a neutral arbitrator will handle certain types of appeals.

The union wants someone other than commissioner Roger Goodell to rule on cases that involve violations of the law or demonstrated use of a performance-enhancing substance without a positive test.

NFL spokesman Brian McCarthy said another outstanding issue is whether a second offense will draw a suspension of eight or 10 games.

Manning, Sherman agree: No war of words between Broncos quarterback Peyton Manning and Seahawks cornerback Richard Sherman as they prepare to face off in the Super Bowl.

A few weeks ago, in his regular column for MMQB.com, Sherman ranked Manning as the smartest quarterback in the NFL but added: “His arm, however, is another story. His passes will be accurate and on time, but he throws ducks.”

Asked about the “ducks” on Wednesday, Sherman said, “Well, I still feel the same way I felt.”

Manning wasn’t the least bit offended.

“I believe it to be true,” he quipped Thursday. “I do throw ‘ducks.’ I’ve thrown a lot of yards and touchdown ‘ducks.’ I am actually quite proud of it.”

Crackdown on fake merchandise: Investigators have seized more than $21.6 million in knockoff souvenir football jerseys, caps and other merchandise, shut down illegal websites and made dozens of arrests in a crackdown on Super Bowl counterfeiters, authorities said.

Namath’s concussion issues: Former New York Jets quarterback Joe Namath said in an interview to be aired Sunday on CBS that he suffered some long-term effects from concussions while playing in the NFL.

“I’ve been through some things medically,” Namath said. “I’ve seen some things on my brain. But I’ve had some treatment, and I’ve improved. None of the body was designed to play football.”

A long-awaited plan to keep the Raiders in Oakland was unveiled late Friday by city and Alameda County officials. In a news release issued late Friday afternoon, local officials touted the plan for a new $1.3 billion stadium and mixed-use development designed to keep the team at the Coliseum site. Raiders owner Mark Davis currently is pursuing a plan to...